Former Goldman Sachs and Procter & Gamble Co. board member Rajat Gupta, center, arrives outside federal court in New York Wednesday, Oct. 24, 2012. Gupta is to be sentenced after being found guilty insider trading by passing secrets between March 2007 and January 2009 to a billionaire hedge fund founder who used the information to make millions of dollars. At right is Gupta's attorney Gary Naftalis. (AP Photo/Craig Ruttle)